Core Viewpoint - The article provides a detailed explanation of how social insurance fees are calculated for employees in Chongqing, including the components of the fees, the calculation methods, and how to check personal payment records. Group 1: Social Insurance Fee Components - The social insurance fees for employees generally include pension insurance, medical insurance (including maternity insurance), unemployment insurance, and work injury insurance [2][3]. - The monthly payment amount is calculated using the formula: Monthly Payment Amount = Monthly Payment Base × (Employer Contribution Rate + Employee Contribution Rate) [2]. Group 2: Contribution Rates - The contribution rates for various types of insurance are as follows: - Basic Pension Insurance: Employer 16%, Employee 8% - Basic Medical Insurance (including maternity): Employer 8.5% (0.5% for maternity), Employee 2% - Major Medical Mutual Insurance: Employer 1.5%, Employee 5 yuan per month - Unemployment Insurance: Employer 0.5%, Employee 0.5% - Work Injury Insurance: Employer 0.3%-2.2%, Employee does not contribute [3]. Group 3: Payment Base Determination - The payment base is determined based on the employee's declared salary, which is generally the average monthly salary of the previous year. New employees use their starting salary [5]. - If the declared salary is below 60% of the average salary, the base is set at 60% of the average. If it exceeds 300%, the base is capped at 300% of the average [5]. Group 4: 2024 Payment Base Limits - For 2024, the upper limit for the social insurance payment base in Chongqing is set at 21,793 yuan, while the lower limit is 4,359 yuan [6]. Group 5: Example Calculations - An example is provided where an employee with a declared salary of 4,200 yuan will have their payment base adjusted to 4,359 yuan due to being below the lower limit. The total monthly contributions are calculated accordingly [7][9]. - Another example shows an employee with a declared salary of 5,000 yuan, which falls within the limits, leading to a straightforward calculation of contributions [10]. Group 6: How to Check Payment Records - Employees can check their social insurance payment records through various online platforms, including: - Yukuai Ban APP - Chongqing Human Resources and Social Security App - Chongqing Medical Security Bureau WeChat account - Chongqing Taxation WeChat account - Electronic Taxation Bureau App [11][12][13].